Property Tax Appeal Board Decision 2005-01739-R-2 Lombardi

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Based on the facts and exhibits presented, the Property Tax
Appeal Board hereby finds no change in the assessment of the
property as established by the DuPage County Board of Review is
warranted. The correct assessed valuation of the property is:
LAND: $ 302,370
IMPR.: $ 0
TOTAL: $ 302,370
Subject only to the State multiplier as applicable.
PTAB/cck/6-17
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Nicholas J. Lombardi
DOCKET NO.: 05-01739.001-R-2
PARCEL NO.: 06-28-307-010
The parties of record before the Property Tax Appeal Board are
Nicholas J. Lombardi, the appellant, by attorney Whitney T.
Carlisle of McCracken, Walsh & de LaVan in Chicago and the DuPage
County Board of Review.
The subject property consists of a 4.4 acre (191,664 square foot)
vacant lot which is adjacent to the appellant's residence. On
the property record card, the subject is described as "only 1
buildable acre; 3.4 acres in flood plain." The subject property
is located in Oak Brook, York Township, DuPage County, Illinois.
The appellant's petition included a legal brief and numerous
exhibits including historical documents referencing a floodplain
designation (Exhibits B & F), a tax map depicting part of the
parcel within Ginger Creek (Exhibit C), both aerial and ground-level
photographs of the lot (Exhibits D & E), and a grid
analysis (Group Ex. H). In the presentation of the grid analysis
of ten suggested comparables located both in the subject's
township and in the neighboring township of Downers Grove, the
appellant's counsel made what he termed "an alternative argument"
of unequal treatment in the assessment process.
The point of the legal brief, in particular, was to challenge the
assessment applied to the northwest corner of the lot which is
actually in Ginger Creek and thus under water along with a
challenge to the assessment of the 3.4 acres located in a
floodplain. Appellant acknowledged that the 3.4 acres of land
located in a flood zone has been assessed at a reduced rate of
$1.28 per square foot of land area or half of the assessment
applied to the remaining one-acre "buildable" portion of the lot
of $2.56 per square foot of land area. Despite this undisputed
fact, appellant argues that, while this may be a uniform policy
in the township, there is no basis for the valuation of the